The Federal Ministry of Labour and Social Affairs has officially confirmed that the levy rate for the artists’ social insurance scheme, the Künstlersozialversicherung, will fall from 5.0% to 4.9% from 1 January 2026. The change brings relief for companies that commission artistic and journalistic work.
Despite a difficult economic situation overall, the rate could be reduced because economic developments in the arts and culture sector turned out better than expected. More companies commissioned artists and journalists and paid more in fees, which strengthens the financial basis of the scheme.
How the artists’ social insurance scheme works
The Künstlersozialversicherung is a system unique to Germany that provides social protection for more than 190,000 self-employed artists and journalists. It gives them access to the statutory health, long-term care and pension insurance schemes in much the same way as employees.
What makes it distinctive: the artists pay only half of their social security contributions. The other half is split between:
- a federal subsidy (20%),
- and the artists’ social security levy, charged to companies that make use of creative work (30%).
Who the levy applies to
Companies, agencies, publishers and other organisations that pay fees to self-employed creatives are obliged to pay the levy. The reduction to 4.9% eases the financial burden on them slightly.